2013 (11) TMI 641

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..... g, ld. advocate placed a letter to show that they have placed the balance sheet and other documents before the audit officers to establish the value of the goods. At any event, it appears that said documents were not placed before adjudicating authority. Hence applicant failed to make out prima facie case for waiver of predeposit of entire amount of tax, interest and penalty - stay granted partly. .....

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..... tion No.12/03-ST dt. 1.7.2003 which provides that assessee is liable to produce documentary evidence specifically indicating the value of the goods and materials sold by the service provider to the recipient of service. 4. The Ld. Advocate for the applicant drew the attention of the Bench to the estimation placed by the applicant which shows the value of services and materials separately. He has .....

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..... nd perusing the records, we find that Notification No.12/03-ST provides to exclude the value of cost of materials sold by the service provider to the service recipient of service. During the course of hearing, ld. advocate placed a letter dt. 14.1.2008 to show that they have placed the balance sheet and other documents before the audit officers to establish the value of the goods. At any event, it .....

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